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INDONESIA
JAM : Jurnal Aplikasi Manajemen
Published by Universitas Brawijaya
ISSN : 16935241     EISSN : 23026332     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Aplikasi Manajemen - Journal of Applied Management (JAM) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of functional management (marketing, finance, human resources, and operations) as well as the applied management and a wide range of applications.
Arjuna Subject : -
Articles 1,516 Documents
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Pembentukan Return Saham Ekspektasian melalui Manajemen Laba di sekitar Peristiwa Pengumuman Program Opsi Saham Karyawan Ida Bagus Putra Astika
Jurnal Aplikasi Manajemen Vol 8, No 3 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study discusses earning management issue around announcement of employees stock option plan (ESOP). ESOP represent a program aiming to give opportunity to employees specially executives to have company share by giving stock option, because employees have given service to company as a means to motivate employees specially executive improve based on performance. Explicitly, executives obliged to successfully apply ESOP, even though ESOP posits risk of losses and also contain opportunity to obtain return. Commitment to success, risk of lost and also opportunity to get this advantage push them to influence company share market price before and after announcement of ESOP through earning management. Through these ways, I found a mean to reduce potential loss and adversely obtain an advantage of stock option present around event of announcement of ESOP. The number of sample available is 38 companies. This sample is taken by purposive sampling of companies which adopting ESOP since 1999 up to 2007. Independent variable which is placed in model 1 and 2 is natural logarithms of stock option proportion, and an independent variable which placed in model 3 is discretionary accruals. Dependent variable for model 1, 2 and 3 is discretionary accruals. Discretionary accruals represent earnings management proxy. Hypotheses tested by using regression taking form of semi log regression for hypothesis 1 and 2 and simple regression (OLS) for hypothesis 3. The result indicates that executives conducting earning management by decreasing the amount of reported profit before announcement of ESOP and conduct earnings management by improving the amount of profit reported after announcement of ESOP. Result of the examination also indicates that conducted earnings management before announcement has a positive effect on earning management conducted after announcement of ESOP.Keywords: Employee Stock of Option Plan (ESOP), Earning Management and the Announcement.
Studi Tipologi Strategi Supply Chain dan Kinerja pada Perusahaan Manufaktur di Jawa Timur Handriyono -; Djumilah Zain; MS Idrus; Armanu Thoyib
Jurnal Aplikasi Manajemen Vol 8, No 3 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

In line with the Increasingly tight competition along with the higher and more varied customers’ demand, companies do not stock pile their invnory in warehouses anymore, but they are required to be subtle in integrating the flow of information and goods from suppliers , manufacturers, distributors, outlets, and up to the costumers, which is known as Supply Chain Management (SCM).. Currently, SCM has become the primary concern of every company to improve its operating performance. The changing paradigm of compettion, which was initially amongst companies, now has moved to be amongst chains. In addition, as the information technology is getting more advanced. SCM should be applied in order not only to maintain its existence but also to become strategic assets leading to improvement of the company’s operating performance. This study is aimed at investigating the integration strategy of suppliers and customers using a sample of 24 (twenty four) cosmetic companies in East Java Province. After the identification of sample and conducting a factor analysis, it is found that there are five different strategies in which each of them is characterized by different arc of integration which represents the directions of suppliers or customers.. The findings show that the five integration typology areas, which are inward facing, inward facing skewed to customers, inward facing skewed to supplier, periphery facing, and outward facing, have significant differences among those five SCM integation typologies, particularly in the financial perspective criteria. Meanwhile, no significant differences are shown seen from the other two perspectives, namely customer perspective and internal business process perspective.Keywords: Supply Chain Management, Arc of integration
Pengaruh Karakteristik Pekerjaan dan Karakteristik Organisasi terhadap Kepuasan Kerja Pegawai pada Puskesmas Kecamatan Sumbermanjing Wetan di Malang Heri Sudarsono
Jurnal Aplikasi Manajemen Vol 8, No 3 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of research seems: (1) to examine whether the variable of occupational and organizational characteristics simultaneously (collectively) have the significant effect on the work satisfaction among the employee of Public Health Center at Sumbermanjing Wetan Subdistrict, Malang; and (2) to understand the variable of occupational and organizational characteristics partially (individually) have the significant effect on the work satisfaction among the employee of Public Health Center at Sumbermanjing Wetan Subdistrict, Malang. Research type subsumes into explanatory research including the population of the employee of Public Health Center at Sumbermanjing Wetan Subdistrict, Malang. Sampling technique considers Probability Sampling in which the sample counts to 40 respondents. The analysis tool uses Multiple Regression while F-test and t-test ascertain the significance facilitated by SPSS software. Results of simultaneous analysis (F-test) indicate that the variables of occupational characteristic (X1) and organizational characteristic (X2) have significant effect on the work satisfaction among the employee with significance F rate (0.000) smaller than alpha of 0.05. Meanwhile, partial analysis (t-test) shows that the variables of occupational characteristic (X1) and organizational characteristic (X-2) have significant effect on the work satisfaction of employee, seeing the occupational characteristic of 0.40 and organizational characteristic of 0.012 smaller than alpha of 0.05.Keywords: Occupational Characteristic, Organizational Characteristic, Work Satisfaction
Praktek Perataan Laba Ditinjau dari Faktor Ukuran Perusahaan, Profitabilitas dan Leverage Operasi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Susilowati, Luky
Jurnal Aplikasi Manajemen Vol. 8 No. 3 (2010)
Publisher : Universitas Brawijaya, Indonesia

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Abstract

Income Smoothing Practice expected can give the influence advantage to the stocks value and management performance. There are 3 factors which influence the Practice Income Smoothing that's size of the firm, profitability, and leverage operation. Base description above this research purpose to analyze the influence of size of the firm, profitability, and leverage operation of the firm to Income Smoothing Practice in the food and beverage companies that are listing in Bursa Efek Indonesia. This research use the secunder data from financial statement of company food and beverage companies that are listing in Bursa Efek Indonesia period 2005 up to 2007 There are 16 food and beverage companies as sample selected with purposive sampling technique. These data Analyzed by Logistics Regression, because The Dependend variable ( Y) have two category iIf Y = 1 (it means company have apply the income smoothing) and if Y = 0 ( it means company have not apply the income smoothing ). The Result of this research have been concluded that the size of the firm have an effect to income smoothing, while profitability and leverage operation are not significant to income smoothing, Detail discussion, implication and limitation of this research will be explained under consideration following.
Pengaruh Teknologi Informasi, Saling Ketergantungan terhadap Karakteristik Informasi Sistem Akuntansi Manajemen (Broad Scope) dan Kinerja Manajerial pada PT Anugrah Dwimitra B.L. Jakarta Sri Hastuti
Jurnal Aplikasi Manajemen Vol 8, No 3 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Computer is part of information technology that most used for information system organization. So, the company must read all information technology development, and adopt it if they people do working. The information technology much help people to upgrade they performance, because information technology made they responsibility lightly, and it provide trusted information, complete, and it knows and tested that used to decide and control policy of PT. Anugrah Dwimitra B.L. PT. Anugrah Dwimitra B.L is one of delivery service industry that have used information system technology where the system have not yet much help anymore. So, this research want to know how the influence and the dependence of management accountant information (broadscope) and management performance. The researcher use primary data that have got from respondent who fill some questioner. There are 17 manager that I use as the population of research, determining sample adopt sensus technique. The data analyzed by path analyzed technique.The research show that information technology have not direct influence to management performance, it have positive influence through broadscope, and dependence have not influence to management performance through broadscope and broadscope have not influence to management performance.Keywords: Information Technology, Dependence, Broadscope, Management Performance
Manajemen Perpajakan dan Analisa Deteksi Dini terhadap Tax Evasion Melalui Metode Benchmark M. Khoiru Rusydi; Alfiah Kusumawati
Jurnal Aplikasi Manajemen Vol 8, No 3 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purposes of this research applaied tax management andidentifying tax evasion practice using total benchmarking ratio analysis. Benchmark Ratio was settled by Dirjen Pajak based on industrial classification. Rate-payer ratio was counted based on company’s financial report. The reseach used the qualitative method. The research is using secondary financial data from cigarate industry. The result of the research concludes that rate-payer ratio was compared with the benchmark, fittingness rate of the company’s ratio showed through the ratio’s difference between Rate-payer and the benchmark. The difference that was too low or too high used as an inspection basis. The present of false recorded amount was a proof that tax evation was happened in the company. The tax liability in fact could be traced dan calculated through supporting financial report evidence. Tax evasion can be avoided by applying a proper tax planning. Also by considering gap in the Tax Law, rate-payer is possible applying deductable expenses strategy without doing tax evasion.Keywords: Tax evasion, Financial report, Benchmark ratio, Tax planning
Pengaruh Variabel Anteseden Kinerja terhadap Kepuasan Kerja dengan Penilaian dan Kompensasi Sebagai Variabel Moderator (Studi Pada Manajer Bank di Jawa Timur) Gerrit M. Pentury; Djumilah Zain; Umar Nimran; Armanu Thoyib
Jurnal Aplikasi Manajemen Vol 8, No 3 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research base on the fact that works performance is an important and challenging for managers. As a result, a manager needs to understand behavior differences and mange them into a positive behavior, called as high performance. This research aims 1) to what extent ability, motivation, and role perception influence perpormance; 2) to what extent ability, motivation, and role perception functioning as three antecedent variables influence job satisfaction; and 3) to what extent appraisal and compensation functioning as moderating variables strengthen the influence of performance on job satisfaction. The explanatory research, analysis unit of this research is middle managers at banks in East Java. This research employed interview with questionnaire model ad observation in collecting the data. In addition, this research utilized Structural Equation Modeling (SEM). This research reveals that (1) ability, motivation, and role perception influence performance; (2) ability, motivation, and role perception functioning as three antecedent variables influenced job satisfaction; (3) performance and performance appraisal functioning as moderating variables strengthened the influence on job satisfaction; however, compensation as a moderating variable did not strengthen the influence of performance on job satisfaction.Keywords: Ability, Motivation, Role Perception, Performance, Performance Appraisal, Compensation, Job Satisfaction
Pengaruh Karakteristik Individu, Stres Kerja, Kepercayaan Organisasional terhadap Intention To Stay Melalui Kepuasan Kerja dan Komitmen Organisasi (Studi pada Dosen Tetap Yayasan PTS Makassar) Arifin. S, Zaenal; Troena, Eka Afnan; Thoyib, Armanu; Nimran, Umar
Jurnal Aplikasi Manajemen Vol 8, No 3 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Research result indicate that there are 7 hypothesis that positively and significantly influenced, and two hypothesis that positively and significantly not related. The hypothesis that positively and significantly influenced are : (1) Individual Characteristic influence to the job satisfaction, (2) organizational beliefs influenced the job satisfaction,(3) individual characteristic influence the organizational commitment, (4) Work stress influence the organizational commitment, (5) job satisfaction influence the organizational commitment, (6) job satisfaction influence the intention to stay, and (7) organizational commitment influence the intention to stay. While the hypothesis that are not positive and significant influence are: (1) work stress influence the job satisfaction, and (2) organizational beliefs influence the organizational commitment.Keywords: Individual characteristic, work stress, organizational belief, job satisfaction, organizational commitment and intention to stay
Pembinaan Sumber Daya Manusia Melalui Pendidikan dan Pelatihan dalam Meningkatkan Kinerja Pegawai Negeri Sipil (Studi pada Kantor BPTP Jawa Timur Di Malang ) Willy Tri Hardianto
Jurnal Aplikasi Manajemen Vol 8, No 3 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Government’s official (PNS) of BPTP East Java plays an important role in government’s organizational development; therefore improvement of public service needs to be continued along with technology development. This study was aimed to describe training and education programs undergone by PNS of the BPPTP and their impact on job performance of the PNS, as a part of human resource management program run by the BPPTP. Research method used was qualitative approach, with research focus was to figure up the existing situation of the BPPTP employees to evaluate the implementation of education and trainings programs directed to BPPTP staff. Results of this study showed that training and education is still needed in for upgrading of the BPTP staff.Keywords: government’s official (PNS), Education,Training, Job Performance
Apparatus Resources Development Model in Capacity Building Perspective (Study at Bone Bolango Regency Government of Gorontalo Province) Udin Hamim; Djafar Ibrahim
Jurnal Aplikasi Manajemen Vol 9, No 2 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research is using qualitative approach with a view to examine various phenomena related to human resources in public sector development model in capacity building perspective and alternative solution. Data collection is done through interview, observation and documentation.Based on research results, it can be inferred that the design of human resources in the public sector development still follow model arranged by Central or Provincial Government , the program is routinized, and coordination and cooperation not exist in the designing program. The implementation of human resources in public sector development conducted through: first, recruitment, mutation is a means for apparatus recruitment process and this process hasn’t based on rationality of requirement conformity and competence. Second, education and training are not based on real needs of the region, not opened in nature, and not used effective and efficient principles. Third, promotion on structural position is conducted without tacking account job analysis and still influenced by political rationality, ethnicity. Baperjakat has weak authority. As expansion area, the implementation of human resources in public sectors development in Bone Bolango Regency faced with obstacle form internal and external factors. Internally, there exist some factors such as: limited apparatus resources capacity, limited authority, promotion and mutation did not based on job analysis and determined by Leader (Bupati). The external factors among other are politic, ethnicity, and economic condition and lack of cooperation with relevant parties, those factors will hamper the implementation of human resources in public sector development in expansion area government environment.Keywords: capacity building, human resources in public sector, Local Government

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